7301 - Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel:

This HTS category, 7301, encompasses specific types of manufactured iron or steel products designed for construction and structural purposes. It broadly covers sheet piling, which are interlocking sections used to form retaining walls or cofferdams, and welded angles, shapes, and sections. These items are distinguished by their fundamental construction – sheet piling is characterized by its interlockable profile, while angles, shapes, and sections refer to beams, channels, and other structural elements formed by welding.

Crucially, this category differentiates itself from other Chapter 73 headings that may also deal with iron and steel articles. For instance, it does not include finished structural components that have undergone further processing into more complex assembled structures, nor does it cover raw materials like bars or rods. The defining characteristic here is the specific form and intended use of these products as fundamental building elements.

Within HTS 7301, two primary subcategories exist to further refine classification. 7301.10.00.00 specifically addresses sheet piling, acknowledging its unique form and function. The remaining items fall under 7301.20, which is reserved for welded angles, shapes, and sections. This division allows for precise identification based on whether the product is designed for creating contiguous barriers (sheet piling) or serves as individual structural components.